9911796707
TMI Blog2001 (4) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal as contemplated in section 36(5) of the Tamil Nadu General Sales Tax Act, 1959 has been taken away by Act 11 of 1997. In the absence of any inherent power as considered by this Special Tribunal in the case of Goodluck Agencies reported in [1999] 113 STC 122, the order passed by the Appellate Tribunal without applying the guidelines declared by this Special Tribunal in the case of Goodluck Agencies [1999] 113 STC 122 is totally against the principles of natural justice. In any event, the Appellate Tribunal did not have any jurisdiction to stay the operation of the refund after issue of refund voucher. In such circumstances, the order passed by the Appellate Tribunal without any jurisdiction shall be quashed by this Special Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 which contemplates payment of interest if the amount is not refunded in pursuance of the order of the appellate or revisional authority within a period of 90 days from the date of receipt of the order of the appellate/revisional authority reads as follows: "Section 24(4). Where the tax paid under this Act is found to be in excess on final assessment or revision of assessment, or as a result of an order passed in appeal, revision or review, the excess amount shall be refunded to the dealer after adjustment of arrears of tax, if any, due from him. Where the excess amount is not refunded to the dealer within a period of ninety days from the date of the order of assessment or revision of assessment and in the case of order passed in appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly and on such amendment being made, any amount overpaid by the assessee shall be refunded to him without interest, or the further amount of tax, if any, due from him shall be collected in accordance with the provisions of this Act, as the case may be. (2) Pending the exercise of the powers of appeal, revision or review, the appropriate appellate authority, or revising or reviewing authority may, on application made by the assessing authority, stay the refund to the assessee of any amount overpaid, in pursuance of the order which is the subject-matter of appeal, revision or review. (3) Pending the exercise of the powers of review, the appropriate reviewing authority may, on application made by the assessee, stay the collecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund is delayed beyond 90 days from the date of the receipt of order as contemplated under section 24(4) of the Tamil Nadu General Sales Tax Act, 1959, specific powers have been conferred on the appellate/revisional/review authority to stay the refund of the amount which was overpaid by the assessee in pursuance of the orders which is a subject-matter of appeal/revision or review. In this case, it is an admitted fact that the revenue has filed appeal before the Appellate Tribunal against the orders of the Appellate Assistant Commissioner, Commercial Taxes-I, Chennai who allowed the appeals of the petitioners. The assessing authority gave effect to the orders of the Appellate Assistant Commissioner vide his proceedings dated November 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Act 11 of 1997 has nothing to do with the specific power of the Appellate Tribunal as contemplated under section 39-A(2) of the Tamil Nadu General Sales Tax Act, 1959. The Appellate Tribunal has got powers to stay refund due to the assessee in respect of appeal pending before it and such power is available to the Appellate Tribunal so long as the refund has not come into effect either by encashment of the refund voucher or by adjustment of the excess amount towards any tax arrears payable by the assessee. In the present case before us, the refund voucher issued by the assessing authority on January 22, 2001 was not encashed in pursuance of "stop payment" order issued by the assessing authority on March 1, 2001. Thus the amount was not r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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